89. Mr. T. WILSONasked the Chancellor of the Exchequer, whether workmen who have obtained employment in controlled establishments at a long distance from their homes, and are therefore compelled to live in lodgings, are allowed to deduct the cost of their lodgings from the amount they return for Income Tax purposes?
§ Mr. BONAR LAWAn allowance in respect of the actual additional cost of lodging away from home, up to a maximum of 2s. 6d. per day, is granted in cases where, owing to exceptional conditions, mainly arising out of the War, weekly wageearners chargeable by quarterly assessment are employed at considerable distances from their homes and are, therefore, compelled to live in lodgings.
§ Mr. HOGGEIs the right hon. Gentleman aware that these amounts are often as large as the separation allowances of the women?
Mr. WILSONIs the right hon. Gentleman aware that this is only allowed in cases where the men are sent by the Labour Exchanges; when the men are sent and their fares paid by the trade union it is not allowed?
§ Mr. BONAR LAWI was not aware of that, and the answer given now does not bear it out; but I shall inquire into it.